Критерии и фактори при избора на регистриран одитор
Criteria and Factors for the Selection of a Registered Auditor
Author(s): Ina LechevaSubject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: registered auditor; financial audit; criteria and factors for the selection of an auditor
Summary/Abstract: Choosing a registered auditor to perform a statutory or voluntary financial audit is an important and difficult task for businesses. There are a number of criteria and factors that can influence the choice of a registered auditor – a natural person or an audit companies. The publication examines the results of a survey among managers and key managers of enterprises of different categories and sectors concerning their attitudes in the selection of an auditor.
Journal: Научни трудове на УНСС
- Issue Year: 4/2023
- Issue No: 4
- Page Range: 203-215
- Page Count: 13
- Language: Bulgarian